Foundations of Freedom

Buck Act

 The Buck Act of 1940 allowed any department of the Federal government to create a ―Federal Area‖ for the imposition of the Public Salary Tax Act at 4 U.S.C.S. Section 111.

 ―The term ―State‖ included any Territory or possession of the United States.‖

4 U.S.C.S. section 110(d)

 ―The term Federal Area means any lands or premises held or acquired by or for the use of the United States or any department or establishment, or agency of the United States; any federal area, or any part thereof, which is located within the exterior boundaries of any State shall be deemed to be a Federal Area located within such State.‖ 4 U.S.C.S. section 110(e)